Budget and control : reforming the public sector in Latin America
著者
書誌事項
Budget and control : reforming the public sector in Latin America
Inter-American Development Bank , Distributed by the Johns Hopkins University Press, 1998
- タイトル別名
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Presupuesto y control
- 統一タイトル
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Presupuesto y control
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Although in theory Latin American governments prepare their budgets according to programmes, for the most part they are still input-based - focused mainly on what the state plans to purchase. This approach should be replaced by output-based budgeting, a system geared towards goods and services to be provided by the state, or by results budgeting, which focuses on what the state proposes to accomplish. This is an examination of the institutional arrangements required for the countries of the region to reform their budget and control systems. It is based on two decades of reform experience in the leading countries in the field of budget preparation, evaluation and control, with case studies of six Latin American countries.
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